Data

Tax Calendar

The dates that decide penalties, deductions and missed opportunities.

Dates in 2027 are the statutory ones. The IRS has not yet published its 2027 calendar, and a date that lands on a weekend or a District of Columbia holiday moves to the next business day.

Sep152026
Third-quarter 2026 estimated tax payment due
Individuals with income not covered by withholding (investment income, business owners, partners, RSU/option income)
Form 1040-ES 3rd payment. Safe harbor: pay 110% of 2025 tax if 2025 AGI exceeded $150,000 ($75,000 MFS).
Oct12026
Last day to set up a SIMPLE IRA for 2026
Owners of small firms and solo practices
A SIMPLE IRA plan must be in place by October 1 to cover the 2026 calendar year. A solo 401(k) can still be adopted later, up to the business return deadline.
Oct152026
Extended 2025 gift tax return due
Anyone who gave more than the 2025 annual exclusion to one person
Form 709 follows the individual extension. A gift above the annual exclusion must be reported even when no tax is due.
Oct152026
Extended 2025 individual return due
Taxpayers who filed Form 4868 by April 15, 2026
Final deadline for 2025 Form 1040; also the last day to fund a SEP IRA for 2025 on an extended return and to recharacterize 2025 IRA contributions.
Oct152026
Final FBAR deadline for 2025 foreign accounts
Anyone whose foreign accounts exceeded $10,000 at any point in 2025
FinCEN Form 114 carries an automatic extension from April 15 to October 15; no request is needed.
Nov12026
Marketplace open enrollment begins for 2027 coverage
Self-employed, early retirees and others buying individual health coverage
Enroll by December 15 for coverage starting January 1; open enrollment ends January 15, 2027.
Dec72026
Medicare open enrollment ends
Anyone on Medicare, including high earners paying IRMAA surcharges
Plan changes take effect January 1. Income-related surcharges for 2027 are set from the 2025 return you filed this year.
Dec152026
Marketplace deadline for January 1, 2027 coverage
Individual-market health plan buyers
Choose an HSA-eligible plan now if you want to make 2027 HSA contributions; check your employer's open-enrollment window for FSA elections (2026 health FSA limit $3,400).
Dec312026
Last day for 2026 annual-exclusion gifts
Donors using the $19,000 per-recipient annual gift exclusion ($194,000 to a non-citizen spouse)
Exclusion does not carry over; checks should clear by year-end.
Dec312026
Last day for 2026 charitable gifts and qualified charitable distributions
Donors; IRA owners age 70.5+ using QCDs (limit $111,000 for 2026)
From 2026, itemizers can deduct only charitable gifts above 0.5% of AGI, and non-itemizers can deduct up to $1,000 ($2,000 MFJ) of cash gifts.
Dec312026
Last day for 2026 Roth conversions and 401(k) deferrals
Workers and retirees planning bracket management
Conversions count in the year completed. 2026 401(k) limit $24,500 plus $8,000 catch-up (50+) or $11,250 (60-63), made through payroll by year-end.
Dec312026
Last day to fund a donor-advised fund for 2026
Donors planning to bunch deductions into this year
The gift must be irrevocable by December 31 to count for 2026, even if grants are made later.
Dec312026
Last day to harvest 2026 investment losses
Anyone realising capital gains this year
The trade must settle in the 2026 tax year. Buying the same or a substantially identical security within 30 days before or after triggers the wash-sale rule.
Dec312026
Required minimum distributions for 2026 due
IRA owners and plan participants age 73+ (except first-year RMDs), and inherited-account beneficiaries
Missed RMDs face a 25% excise tax, reduced to 10% if corrected within two years.
Jan152027
Fourth-quarter 2026 estimated tax payment due
Individuals making estimated payments
Not required if you file your 2026 return by February 1, 2027 and pay the full balance.
Jan152027
Marketplace open enrollment ends for 2027 coverage
Individual-market health plan buyers
Feb12027
W-2 and 1099-NEC statements due to you
Employees, contractors and anyone paid non-employee compensation
January 31 falls on a Sunday, so the deadline moves to February 1, 2027.
Feb162027
Brokerage 1099-B and 1099-S statements due
Anyone who sold securities or real estate in 2026
Brokers often issue corrected forms into March; filing before a correction arrives is the most common cause of an amended return.
Mar152027
Partnership and S corporation returns and K-1s due
Owners of pass-through businesses and holders of fund interests
Forms 1065 and 1120-S, with Schedule K-1 to each partner or shareholder. An extension to September 15 is automatic on Form 7004, and late K-1s are the usual reason an individual return goes on extension.
Apr12027
First RMD deadline for those who turned 73 in 2026
IRA owners who reached age 73 during 2026
Delaying the first RMD means two taxable distributions in 2027 (the second due December 31, 2027).
Apr152027
2026 gift tax return due
Anyone who gave more than the annual exclusion to one person in 2026
Form 709. Filing also starts the clock on the three-year assessment period for the value you reported.
Apr152027
2026 individual income tax return and balance due
All individual filers
File Form 4868 by this date for an automatic extension to October 15, 2027; the extension does not extend time to pay.
Apr152027
Deadline for 2026 IRA and HSA contributions
IRA and HSA owners
2026 IRA limit $7,500 ($8,600 age 50+); HSA $4,400 self-only / $8,750 family, plus $1,000 at 55+. Due-date rule is the return due date without extensions.
Apr152027
First-quarter 2027 estimated tax payment due
Individuals making estimated payments
Date follows the 15th-day-of-4th-month rule stated in the 2026 Form 1040-ES instructions; confirm against the 2027 Form 1040-ES when released.
Apr152027
Last day to fund a 2026 SEP or solo 401(k) employer contribution
Self-employed and owner-operators
Extends to October 15, 2027 if the return is extended. Employee deferral elections had to be made by December 31, 2026.
Jun152027
Second-quarter 2027 estimated tax payment due
Anyone paying estimated tax; also the filing date for citizens living abroad
US citizens and residents living outside the country get an automatic two-month extension to file, though interest still runs from April 15.
Sep152027
Third-quarter 2027 estimated tax payment due
Anyone paying estimated tax; also extended partnership and S corporation returns
Extended Forms 1065 and 1120-S and their K-1s are due the same day.
Oct152027
Extended 2026 individual return due
Anyone who filed Form 4868 in April
Final deadline for the 2026 Form 1040, for funding a SEP on an extended return, and for the FBAR.